Annual return filing extension for GST transitional period to address delayed electronic filing system and enable compliance. The Order inserts an Explanation after sub section (2) of section 44 declaring that the annual return for the transitional period shall be furnished by an extended date to address delays in the electronic filing system. It frames the extension as a remedial measure under the removal of difficulties power and affirms that specified categories of registered persons are excluded from the annual return obligation as provided in the primary provision.
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Annual return filing extension for GST transitional period to address delayed electronic filing system and enable compliance.
The Order inserts an Explanation after sub section (2) of section 44 declaring that the annual return for the transitional period shall be furnished by an extended date to address delays in the electronic filing system. It frames the extension as a remedial measure under the removal of difficulties power and affirms that specified categories of registered persons are excluded from the annual return obligation as provided in the primary provision.
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